The Hon’ble Karnataka Authority of Advance Ruling in M/S Myntra Designs Private Limited [Advance Ruling No. KAR ADRG 33/2022 dated 14.09.2022] stated that the applicant is not eligible to avail Input Tax Credit, in terms of Section 16 of CGST Act, 2017, on the vouchers and subscription packages procured by the applicant from third party vendors that are made available to the eligible customers participating in loyalty program against the loyalty points earned / accumulated by the said customers, as the input tax credit is not available in terms of Section 17(5)(h) of the CGST Act, 2017.